https://www.taxtmi.com/caselaws?id=51942 The appeals were allowed as the court found that the authorities failed to prove the gold was smuggled, and the appellant provided evidence of legal acquisition. The court emphasized the necessity of tangible evidence and the burden on authorities to establish illegal activities in cases involving seized goods. The order-in-appeal affirming confiscation of gold and penalties imposed by the Commissioner of Customs (Appeals) was set aside. en-us Tue, 08 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 13:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51942 The appeals were allowed as the court found that the authorities failed to prove the gold was smuggled, and the appellant provided evidence of legal acquisition. The court emphasized the necessity of tangible evidence and the burden on authorities to establish illegal activities in cases involving seized goods. The order-in-appeal affirming confiscation of gold and penalties imposed by the Commissioner of Customs (Appeals) was set aside. Case-Laws Customs Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51942